Annual union, professional, or like dues (box 44 of all T4 slips, and receipts)

212

+

Universal child care benefit repayment (box 12 of all RC62 slips)

213

+

Child care expenses (attach Form T778)

214

+

Disability supports deduction

215

+

Business investment loss

Gross

228

Allowable deduction

217

+

Moving expenses

219

+

Support payments made

Total

230

Allowable deduction

220

+

Carrying charges and interest expenses (attach Schedule 4)

221

+

Deduction for CPP or QPP contributions on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies)

222

+

•

Deduction for PPIP premiums on self-employment income (attach Schedule 10)

223

+

•

Exploration and development expenses (attach Form T1229)

224

+

Other employment expenses

229

+

Clergy residence deduction

231

+

Other deductions

Specify:

232

+

Add lines 207, 208, 210 to 224, 229, 231, and 232.

233

=

►

-

Line 150 minus line 233 (if negative, enter "0")

This is your net income before adjustments.

234

=

Social benefits repayment (if you reported income on line 113, 119, or 146, see line 235 in the guide) Use the federal worksheet to calculate your repayment.

235

-

•

Line 234 minus line 235 (if negative, enter "0") If you have a spouse or common-law partner, see line 236 in the guide.

This is your net income.

236

=

Taxable Income

Canadian Forces personnel and police deduction (box 43 of all T4 slips)

244

Employee home relocation loan deduction (box 37 of all T4 slips)

248

+

Security options deductions

249

+

Other payments deduction (if you reported income on line 147, see line 250 in the guide)

250

+

Limited partnership losses of other years

251

+

Non-capital losses of other years

252

+

Net capital losses of other years

253

+

Capital gains deduction

254

+

Northern residents deductions (attach Form T2222)

255

+

Additional deductions

Specify:

256

+

Add lines 244 to 256.

257

=

►

-

Line 236 minus line 257 (if negative, enter "0")

This is your taxable income

260

=

Use your taxable income to calculate your federal tax on Schedule 1. If you are electing under section 217, complete and attach Schedule A, Statement of World Income, to determine the amount to enter on line 39 of Schedule 1.

Refund or balance owing

Net federal tax: enter the amount from line 71 of Schedule 1 (attach Schedule 1, even if the result is "0")

420

CPP contributions payable on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies)